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Universitas 45 Surabaya Jl Mayjend Sungkono 106 Surabaya, info@univ45sby.ac.id, (031) 56112 14; (031) 563 39 05
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INDONESIA
Jurnal Mahasiswa Manajemen dan Akuntansi
ISSN : 28287207     EISSN : 28287118     DOI : 10.30640
Sub Rumpun ILMU EKONOMI Ekonomi Pembangunan Akuntansi Ekonomi Syariah Perbankan Perpajakan Asuransi Niaga (Kerugian) Notariat Bidang Ekonomi Lain Yang Belum Tercantum Sub Rumpun ILMU MANAJEMEN Manajemen Manajemen Syariah Administrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) Pemasaran Manajemen Transportasi Manajemen Industri Manajemen Informatika Kesekretariatan Bidang Manajemen Yang Belum Tercantum
Articles 256 Documents
Pengaruh Celebrity Endorsement, Harga, dan Kualitas Produk terhadap Keputusan Pembelian Skincare BG Skin Cabang Sampang Wulan Mauludina Ahmad; Nur Farida; Nur Aini Anisa
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5148

Abstract

This study aims to determine the influence of celebrity endorsement, price, and product quality on purchasing decisions of BG Skin skincare products among users at the BG Skin Branch Sampang. The research method used is quantitative with a survey approach. Data were collected by distributing questionnaires to 43 respondents who have used BG Skin products. The data analysis techniques employed include validity and reliability tests, classical assumption tests (normality, multicollinearity, and heteroscedasticity), multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²). The results of the study indicate that the variables of celebrity endorsement, price, and product quality simultaneously have a significant effect on purchasing decisions. However, partially, only price and product quality have a significant influence on purchasing decisions, while celebrity endorsement does not have a significant effect. The coefficient of determination (R²) value of 0.415 indicates that 41.5% of the variation in purchasing decisions can be explained by the three independent variables.
Pengaruh Pemasaran Digital dan Ulasan Pelanggan Online terhadap Keputusan Pembelian pada Pengguna Tokopedia di Kabupaten Nganjuk Rifka Chintya Ade Gousmau; Indrian Supheni; Prasetya Tri Mahendra
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5149

Abstract

This study aims to determine the influence of Digital Marketing and Online Customer Reviews on Purchase Decisions among Tokopedia users in Nganjuk Regency. The independent variables in this research are Digital Marketing (X₁) and Online Customer Reviews (X₂), while the dependent variable is Purchase Decision (Y). The method used is quantitative research with an associative approach. Data were collected through questionnaires distributed to 400 respondents who are Tokopedia users in Nganjuk Regency. The results show that partially, Digital Marketing (X₁) has a significant effect on Purchase Decisions with a significance value of 0.005, and Online Customer Reviews (X₂) also have a significant effect with a significance value of 0.000. Simultaneously, Digital Marketing and Online Customer Reviews have a significant effect on Purchase Decisions with a significance value of 0.000 and an F-count value of 69.653. Thus, an effective digital marketing strategy and positive customer reviews are important factors that sellers on Tokopedia should pay attention to in order to increase consumers' purchase decisions.
Pengaruh Kualitas Produk dan Pelayanan terhadap Kepuasan Pelanggan di Story Coffee Olip Sagita; Iskandar Ali Alam; Nuris Sanida
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5150

Abstract

This study aims to examine the influence of product quality and service quality on consumer satisfaction at Story Coffee, a coffee shop located in Mesuji, Lampung. The research method used was a quantitative approach with a data collection technique through the distribution of questionnaires to 100 respondents. Data analysis was carried out using multiple linear regression through SPSS software. Product quality variables include aspects of taste, freshness, and appearance of the product, while service quality includes service speed, staff friendliness, and café atmosphere. The results of the study show that both product quality and service quality have a positive and significant influence on consumer satisfaction. These findings indicate that consistently improving product and service quality standards can improve customer satisfaction, which in turn contributes to consumer loyalty and business sustainability. In addition, there are other factors outside of the variables studied that also affect the level of consumer satisfaction. This study recommends that Story Coffee management continue to evaluate and improve the quality elements of products and services in order to maintain competitiveness and strengthen long-term relationships with customers.
Pengaruh Gaya Kepemimpinan dan Etos Kerja terhadap Kinerja Karyawan : (Studi Kasus Perusahaan Manufakturing) Sylvia Sisca Harlena; Istianah Setyaningsih
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5151

Abstract

This study aims to determine the effect of Leadership Style and Work Ethic on Employee Performance at PT. Samjin Indonesia. The research method used is a quantitative approach. Data collection was carried out using primary data obtained through questionnaires distributed to employees. The population in this study amounted to 955 people, and the sampling technique used the Slovin formula with a 5% margin of error, resulting in a sample of 282 respondents. The analytical method employed was multiple linear regression analysis with normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing was conducted using the t-test, F-test, and coefficient of determination analysis. Based on the results of the partial test, Leadership Style (X1) and Work Ethic (X2) partially show a positive and significant effect on Employee Performance (Y) at PT. Samjin Indonesia, with t-count values of 2.400 and 12.382, respectively, greater than the t-table value of 1.969. Meanwhile, the simultaneous test results show an F-count value of 125.442, greater than the F-table value of 3.03, indicating that Leadership Style (X1) and Work Ethic (X2) simultaneously have a significant effect on Employee Performance (Y). The coefficient of determination (R²) value of 0.473 indicates an influence of 47.3%, while the remaining 52.7% is influenced by other variables not examined in this study.
Pengaruh Kreativitas, Inovasi, dan Prilaku Wirausahawan terhadap Kesuksesan Usaha UMKM Kecamatan Kedaton Bandar Lampung Fisca Adelia Febyani; Luke Suciyati Amna; Nuris Sanida
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5152

Abstract

This study aims to analyze the influence of creativity, innovation, and entrepreneurial behavior on the success of culinary MSME businesses in Kedaton District, Bandar Lampung City. The background of this research is based on the important role of MSMEs in the local economy, amid the challenges faced in the competitive food industry. The methodology used is a quantitative approach with data collection through a closed survey to 37 respondents of MSME owners who operate for more than one year and have branches. Data analysis was conducted using SPSS software, with multiple linear regression results showing has a positive and significant influence on business success. Innovation is the most dominant factor in increasing business success, with an R² value indicates that 58.5% of business success is influenced by these three variables. The conclusion of this study confirms the importance of increasing creativity, innovation, and entrepreneurial behavior to achieve success in the culinary business.
Pengaruh Café Atmosphere dan Service Quality terhadap Keputusan Pembelian di Kalenan Café and Resto Sawahan Kabupaten Nganjuk Linda Puspitasari; Dwi Puji Rahayu; Muhammad Bawono
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5153

Abstract

This study aims to examine the influence of Café Atmosphere and Service Quality on Purchase Decision at Kalenan Café and Resto, Sawahan District, Nganjuk Regency. The independent variables in this research are Café Atmosphere (X₁) and Service Quality (X₂), while the dependent variable is Purchase Decision (Y). This research employs a quantitative method with a causal associative approach. Data were collected by distributing questionnaires to 99 respondents who had previously made purchases at Kalenan Café and Resto. The results indicate that partially, Café Atmosphere (X₁) has a significant influence on Purchase Decision with a significance value of 0.002, and Service Quality (X₂) also has a significant influence with a significance value of 0.000. Simultaneously, Café Atmosphere and Service Quality significantly affect Purchase Decision with a significance value of 0.000 and an F-value of 14.111. Therefore, it can be concluded that the café’s atmosphere and service quality are essential factors that must be considered by management to increase consumers’ purchase decisions.
Pengaruh Perencanaan Pajak, Penghindaran Pajak, dan Ukuran Perusahaan terhadap Nilai Perusahaan Syamsul Asmedi; Sulastri Sulastri
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5154

Abstract

Firm value is an important indicator that reflects a company’s performance and prospects, as well as serving as a basis for investors in making decisions. This study aims to examine the effect of tax planning, tax avoidance, and firm size on firm value in the property and real estate sector listed on the Indonesia Stock Exchange during the 2019–2023 period. This research employs a quantitative approach using secondary data, with the sample determined through purposive sampling, resulting in 10 companies with a total of 50 financial statement data. The analysis was conducted using panel data regression with Eviews 12 software. The results show that tax planning, tax avoidance, and firm size simultaneously affect firm value. However, partially, tax planning and tax avoidance have no significant effect on firm value, while firm size has a significant effect. These findings indicate that firm value is more influenced by the scale of the company’s operations rather than its tax management strategies. The implication of this study is that companies need to pay attention to business size growth in order to enhance firm value and attract investors.
Pengaruh Investasi dan Tenaga Kerja terhadap Pendapatan Provinsi melalui Pertumbuhan Ekonomi di Sumatera Utara (2001-2021) Brigita Zai; Nadia Vega Surbakti; Natalia Natalia
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5179

Abstract

This study examines the influence of investment and labor on provincial income using the economic growth of North Sumatra Province from 2001 to 2021. This research is based on the importance of investment and labor as a crucial component of economic growth and increasing regional income. This study uses a quantitative approach and path analysis. Documentary data were obtained from the Central Statistics Agency (BPS) and the Ministry of Investment/BKPM. The data obtained were tested through two substructures: the influence of economic growth and investment on provincial income and the influence of economic growth, labor, and investment on provincial income. The results indicate that economic growth is positively and significantly influenced by investment and labor, and economic growth is positively and significantly influenced by both, as well as provincial income, simultaneously. Although economic growth facilitates the relationship between labor and provincial income, this relationship is not fully mediated by it. The results of this study indicate that strengthening the quality of the labor force and productive investment plays a crucial role in accelerating inclusive and sustainable economic growth while strengthening the effectiveness of regional policies in achieving income equality in North Sumatra Province.
Literature Review: Penerapan e-Filing dalam Pelaporan SPT Tahunan Formulir 1770SS bagi Wajib Pajak Orang Pribadi Mochamad Abdurrochman Faiz; Condro Widodo
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5190

Abstract

This literature review explores the implementation of the e-Filing system in submitting the Annual Tax Return for individual taxpayers (Form 1770SS) and its contribution to improving administrative efficiency and tax compliance. As a digital innovation, e-Filing simplifies the tax reporting process by allowing taxpayers to file their returns independently, quickly, and transparently without time or location constraints. However, the system’s overall effectiveness depends on the level of digital literacy, understanding of tax regulations, and quality of service provided by tax authorities. The main challenge arises from taxpayers with limited technological proficiency and inadequate tax knowledge, who still require continuous assistance and guidance. Therefore, successful implementation of e-Filing requires not only technological innovation but also targeted tax education programs and a more personalized service approach. By integrating these elements, e-Filing can enhance taxpayer trust, facilitate compliance, and strengthen the effectiveness of digital tax administration in achieving sustainable tax governance.
Pengaruh Influencer Marketing dan Media Sosial Marketing terhadap Keputusan Menabung di Bank Syariah Indonesia Brand Awareness sebagai Variabel Moderating Syawaruddin Syawaruddin; Sudirman Sudirman; Samsul Arifai
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5210

Abstract

This study aims to analyze the influence of influencer marketing and social media marketing on saving decisions at Bank Syariah Indonesia (BSI) KCP Makassar Veteran, with brand awareness as a moderating variable. The research is motivated by the increasing use of social media as a medium of promotion and communication between financial institutions and the public, particularly in introducing products based on sharia principles. The study employed a quantitative approach with an associative research design, in which data were collected through questionnaires distributed to 200 active customers of BSI KCP Makassar Veteran. Data were analyzed using SPSS version 26 through validity and reliability tests, classical assumption tests, multiple linear regression analysis, and Moderated Regression Analysis (MRA). The results indicate that influencer marketing has a positive but insignificant effect on saving decisions, while social media marketing has a positive and significant effect. Moreover, brand awareness was found to moderate the relationship between social media marketing and saving decisions, but not between influencer marketing and saving decisions. These findings highlight that the effectiveness of BSI’s digital marketing strategies largely depends on the strength of social media engagement and brand awareness in building trust and encouraging customers to save in Islamic financial institutions.